Legislative Updates

Roth 401(k)

Effective 2006, employers may allow after-tax "Roth" contributions to qualified retirement plans.

Automatic Rollovers

A change in the rules concerning involuntary cashouts of participant balances in excess of $1,000

Post GUST

Various short amendments resulting from congressional bills and/or IRS Revenue Rulings

EGTRRA

The Economic Growth and Tax Relief Reconciliation Act of 2001

GUST

GUST is an acronym for a series of laws passed beginning in 1994.